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Record Nr. |
UNINA9910150229203321 |
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Autore |
Bhimani Alnoor |
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Titolo |
Introduction to management accounting / / Alnoor Bhimani, 4 others |
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Pubbl/distr/stampa |
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Harlow, England : , : Pearson Education, Limited, , [2012] |
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©2012 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (723 pages) : illustrations |
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Collana |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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Cover -- Contents -- Guided tour of the book -- Guided tour of MyAccountingLab -- Preface -- Acknowledgements -- 1 Managerial accounting and organisations -- Starbucks -- Accounting and decision making -- Cost-benefit and behavioural considerations -- The management process and accounting -- Planning and control for product life cycles and the value chain -- Accounting's position in the organisation -- Adaptation to change -- Ethical conduct for professional accountants -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 2 Introduction to cost behaviour and cost-volume relationships -- Boeing Company -- Identifying resources, activities, costs and cost drivers -- Variable- and fixed-cost behaviour -- Cost-volume-profit analysis -- Additional uses of cost-volume analysis -- Nonprofit application -- Highlights to remember -- Appendix 2A: Sales-mix analysis -- Appendix 2B: Impact of income taxes -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 3 Measurement of cost behaviour -- Air Arabia -- Cost drivers and cost behaviour -- Management influence on cost behaviour -- Cost functions -- Methods of measuring cost functions -- Highlights to remember -- Appendix 3: Use and interpretation of least-squares regression -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 4 Cost management systems and activity-based costing -- Dell -- Cost management systems -- Cost |
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accounting systems -- Cost terms used for strategic decision making and operational control purposes -- Cost terms used for external reporting purposes -- Traditional and activity-based cost accounting systems -- Activity-based management: a cost management system tool -- Highlights to remember. |
Appendix 4: Detailed illustration of traditional and activity-based cost accounting systems -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- HBS case study: Siemens Electric Motor Works -- 5 Relevant information for decision making with a focus on pricing decisions -- Mercadona -- The concept of relevance -- Pricing special sales orders -- Basic principles for pricing decisions -- General influences on pricing in practice -- Cost-plus pricing -- Target costing -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- HBS case study: La Grande Alliance: Restaurant Français -- 6 Relevant information for decision making with a focus on operational decisions -- Maersk Line -- Analysing relevant information: focusing on the future and differential attributes -- Make-or-buy decisions -- Deletion or addition of products, services or departments -- Optimal use of limited resources: product-mix decisions -- Joint product costs: sell or process further decisions -- Keeping or replacing equipment -- Identify irrelevant or misspecified costs -- Conflicts between decision making and performance evaluation -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 7 Introduction to budgets and preparing the master budget -- Ritz-Carlton -- Budgets and the organisation -- Types of budgets -- Preparing the master budget -- Budgets as financial planning models -- Highlights to remember -- Appendix 7: Use of spreadsheet models for sensitivity analysis -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 8 Flexible budgets and variance analysis -- McDonald's -- Using budgets and variances to evaluate results. |
Isolating the causes of variances -- Flexible-budget variances in detail -- Overhead variances -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 9 Management control systems and responsibility accounting -- Diesel -- Management control systems -- Management control systems and organisational goals -- Designing management control systems -- Controllability and measurement of financial performance -- Measurement of nonfinancial performance -- The balanced scorecard -- Management control systems in service, government, and nonprofit organisations -- Future of management control systems -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Cases -- 10 Management control in decentralised organisations -- Nike -- Centralisation versus decentralisation -- Performance metrics and management control -- Measures of profitability -- Economic profit or economic value added (EVA) -- ROI or economic profit? -- A closer look at invested capital -- Transfer pricing -- Keys to successful management control systems -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- HBS case study: Empire Glass Company -- 11 Capital budgeting -- Toyota Motor Corporation -- Capital budgeting for programmes or projects -- Discounted-cash-flow models -- Sensitivity analysis and risk assessment in DCF models -- The NPV comparison of two projects -- |
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Income taxes and capital budgeting -- Confusion about depreciation -- Other models for analysing long-range decisions -- Performance evaluation -- Highlights to remember -- Appendix 11: capital budgeting and inflation -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Cases. |
12 Cost allocation -- Haier -- A general framework for cost allocation -- Allocation of service department costs -- Allocation of costs to product or service cost objects -- An ABC approach -- Allocation of costs to customer cost objects to determine customer profitability -- Allocation of central corporate support costs -- Allocation of joint costs and by-product costs -- Highlights to remember -- Appendix 12: Multistage ABC (MSABC) systems -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Cases -- 13 Accounting for overhead costs -- Dell -- Accounting for factory overhead -- Illustration of overhead application -- Problems of overhead application -- Variable versus absorption costing -- Fixed overhead and absorption costs of product -- Effect of other variances -- Highlights to remember -- Appendix 13: Comparisons of production-volume variance with other variances -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Case study -- 14 Job-order costing and process-costing systems -- Haribo -- Distinction between job-order costing and process costing -- Illustration of job costing -- Activity-based costing/management in a job-costing environment -- Job costing in service and nonprofit organisations -- Process costing basics -- Application of process costing -- Physical units and equivalent units (steps 1 and 2) -- Calculation of product costs (steps 3 to 5) -- Effects of beginning inventories -- Process costing in a JIT system: backflush costing -- Highlights to remember -- Accounting vocabulary -- Fundamental assignment material -- Additional assignment material -- Appendix A: Recommended reading -- Appendix B: Fundamentals of compound interest and the use of present-value tables -- Glossary -- A -- B -- C -- D -- E -- F -- G -- H -- I -- J -- K -- L -- M -- N. |
O -- P -- Q -- R -- S -- T -- U -- V -- W -- X -- Z -- Index -- Company name index. |
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Sommario/riassunto |
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